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Current CRA website
Post-Implementation Audit of the GST/HST Redesign Project
The Corporate Audit and Evaluation Branch (CAEB) completed a pre-implementation audit of the Project in 2005. ... The Verification Enforcement Business Intelligence Solution of the Research, Risk & Business Management Directorate will be responsible for this training, with the support of the Small and Medium Enterprises Directorate. ...
Current CRA website
Leave Management Audit
A communication / information tool and revised user guidelines will be developed by the end of the 2011-2012 fiscal year. 1.3 Monitoring and Reporting In order to ensure that leave is properly managed in the CRA, an adequate process must exist to track and report on emerging patterns and anomalies on an Agency, branch and regional level. ... In 2005 MSS and ESS were implemented, automating the capture of leave and time-recording data. ...
Current CRA website
Progress status of the joint action plan
Links to Provincial and territorial government contacts have been posted on the Charities and giving Web site. 13.3 Develop the Federal, Provincial, Territorial network of Charity Regulators A Federal, Provincial, and Territorial network of Charity Regulators was created in 2005 and it consults regularly on topics of common interest. 13.4 Increase collaboration with the Provinces and Territories in the regulation of registered charities through activities such as harmonizing reporting requirements and sharing information to reduce reporting duplications for registered charities. ...
Current CRA website
What is and what is not an automobile
The Ontario Provincial Land & Emergency Response Vehicle Standard clearly states that an ambulance must meet very specific requirements. ... Since January 1, 2005, clearly marked emergency medical response vehicles that are used to carry emergency medical equipment and one or more emergency medical attendants or paramedics has been excluded from the definition of an automobile. ...
Current CRA website
External advisory panel on service
For example, the METRO & Elles program, implemented under her aegis in 2015, provides a host of initiatives aimed at the advancement of women. ... Prior to joining Google, she held various roles during her 12 years at L’Oréal, from International Marketing Director in France to CMO & CCO in Canada where she leveraged the strengths of digital to help L’Oréal’s 33 beauty brands compete. ... From 2005 to 2013, Max was at the Treasury Board Secretariat, where he was Chief of Strategic Communications before being appointed Director of Corporate Communications, a position he held for 6 years. ...
Current CRA website
Guidance for taxpayers requesting tax treaty relief for cross-border pension contributions
Sections 8500 to 8520 of the Income Tax Regulations describe the rules for a pension plan to be registered in Canada, and section 147.1 of the Income Tax Act provides, among other things, the definition of " money purchase limit " and the pension adjustment limits that apply to RPPs. ... Since January 1, 2007, contributions to Mandatory Funded Pension withheld pursuant to § 11(1) 1) and 2) of the Funded Pensions Act are deductible from taxable income in accordance with § 28 1 (1) of the Income Tax Act of the Republic of Estonia. ... The contributions are deductible from taxable income in Finland under § 96 of the Finnish Income Tax Act. ...
Current CRA website
External Administrative Correspondence (EAC) Evaluation
Best practices of other tax administrations are also presented. 4.2.1 The CRA, led by PAB, has made a concerted effort to improve EAC over the past 9 years Since 2005, PAB has worked in conjunction with the branches and regions to improve the quality of EAC. ... The integration of all administrative communications systems was completed in the fall of 2005. ... Type of EAC Reviewed by Siegelvision Reviewed by TNS 1 CCTB and GST/HST Credit Missing information letter √ 2 CCTB Missing Information notice √ √ 3 CCTB Notice of redetermination √ Detailed √ 4 GST/HST Credit Validation and control- marital status- initial contact letter √ √ 5 CCTB Validation and control- overlimit- initial contact letter √ 6 Corporate Income Tax Notice of assessment √ √ 7 Corporate Income Tax Notice of reassessment √ 8 Payroll Source deductions- statement of account √ Detailed √ 9 GST/HST Pending cancellation notice √ 10 Individual Income Tax Processing review- additional information validation letter √ Detailed √ 11 Individual Income Tax Processing- matching- additional information letter √ 12 Individual Income Tax Notice of assessment √ Detailed √ 13 Individual Income Tax Notice of reassessment √ 14 Canada Pension Plan Record of earnings- discrepancy letter √ Detailed √ 15 Information Returns Notice of assessment √ 16 GST/HST Notional assessment √ 17 Payroll Request to file letter √ 18 Individual Income Tax Request to file T1 return letter √ √ 19 Corporate Income Tax Request to file T2 return letter √ √ 20 Individual Income Tax Soft collection letter √ √ 21 GST/HST Minor balance letter √ 22 Charities Notice of intention to revoke √ Detailed √ 23 Charities Reminder to file return √ √ Appendix B: Larger Versions of Figure 1 Top-most message is "keep for your records", but urgent issues are relegated to bottom page 2 (you owe money; CCTB entitlement will be reduced by 50%). ...
Current CRA website
Large Business Audit Manual
b) Scientific Research & Experimental Development Observed by Agency? ... For example: A2 = A requirement was served to the taxpayer and it was complied with. C4 = A requirement was served to a lawyer and it was not complied with. ...
Current CRA website
Large Business Audit Manual
b) Scientific Research & Experimental Development Observed by Agency? ... For example: A2 = A requirement was served to the taxpayer and it was complied with. C4 = A requirement was served to a lawyer and it was not complied with. ...
Current CRA website
Community economic development activities and charitable registration
Charities that have to complete section D must report all interest or other income that is earned from start-up loans or PRIs at line 4650 – Other amounts not already included in the amounts above. 64. ... A small business has 1-99 full-time equivalent paid employees (full-time equivalent employees = number of full-time employees + number of part-time employees × 0.5). (See SME Research and Statistics and Small, Medium-sized and Large Businesses in the Canadian Economy: Measuring Their Contribution to Gross Domestic Product in 2005). ...